SecProbe.io

CORRESP
 1
 filename1.htm

 US Tiger Securities, Inc.

 437 Madison Ave., 27th Floor

 New York, NY 10022

 July 22, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Trade & Services

 100 F Street, NE

 Washington, D.C., 20549

 Attn: Pearlyne Paulemon and Pam Howell

 Re: Linkhome Holdings Inc.

 Post Effective Amendment No. 6 Registration Statement on Form S-1, as amended Filed on
 July 18, 2025

 File No.
 333-280379

 Dear Ms. Paulemon and Ms. Pam Howell,

 Pursuant to Rule 461 under the Securities Act of
1933, as amended (the "Act"), the undersigned, for itself and the other underwriters, hereby join in the request by Linkhome
Holdings Inc. that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective
at 4:00 p.m. Eastern Time on July 23, 2025, or as soon thereafter as is practicable.

 Pursuant to Rule 460 under the Act, we wish to
advise you that the underwriters will distribute as many copies of the preliminary prospectus to underwriters, dealers, institutions and
others as appears to be reasonable to secure adequate distribution. 

 The undersigned advises that it has complied and
will continue to comply with the requirements of Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended.

 Very Truly Yours,

 US Tiger Securities, Inc.

 By:
 /s/ Jack Ye

 Name:
 Jack Ye

 Title:
 Managing Director

 cc: Fang Liu, Esq. of VCL Law LLP

CORRESP
 1
 filename1.htm

 Linkhome Holdings Inc.
 2 Executive Circle, Suite 100

 Irvine, CA 92614

 July 22, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Pearlyne Paulemon and Pam Howell

 RE:
 Linkhome Holdings Inc.
Post Effective Amendment No. 6 Registration Statement on Form S-1, as amended

 Filed on July 18, 2025

 File No. 333- 280379

 Dear Ms. Paulemon and Ms. Pam Howell,

 Pursuant to Rule 461 of the rules and regulations promulgated under
the Securities Act of 1933, as amended, Linkhome Holdings Inc. respectfully requests that the effective date of the above-referenced Registration
Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on July 23, 2025, or as soon thereafter
as practicable.

 Please call Michael Blankenship of Winston & Strawn LLP at (713)
651-2678 to provide notice of the effectiveness of the Registration Statement.

 [ Signature Page Follows ]

 Very truly yours,

 Linkhome Holdings Inc.

 By:
 /S/ Zhen "Bill"
Qin

 Name:
 Zhen "Bill" Qin

 Tite:
 Chief Executive Officer

 cc:
 Michael Blankenship, Winston & Strawn LLP

CORRESP
 1
 filename1.htm

 July 18, 2025

 BY EDGAR

 United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction

 100 F Street, NE
Washington, DC 20549

 Re:
 Linkhome Holdings Inc.

 Post-Effective Amendment No. 5 to Registration Statement on Form
 S-1
 Filed June 26, 2025
 File No. 333-280379

 Ladies and Gentlemen:

 On behalf of our client, Linkhome
Holdings Inc. (the " Company "), we are writing to submit the Company's response to the comments of the staff (the
" Staff ") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the " Commission ")
set forth in its letter, dated July 17, 2025, relating to the Company's Post-Effective Amendment No. 5 to Registration Statement
on Form S-1 filed via EDGAR on June 26, 2025.

 The Company is concurrently
filing via EDGAR the Post-Effective Amendment No. 6 to Registration Statement on Form S-1 (the " Registration Statement "),
which reflects the Company's response to the comments received by the Staff and certain updated information.

 We have set forth below the
comments in the Staff's letter, in bold, and the Company's responses thereto.

 Post-Effective Amendment No.5 on Form S-1 filed June 26, 2025

 Certain
Relationships and Related Party Transactions, page 80

 1.

 Please update to provide the disclosure
required by Item 404 of Regulation S-K for the three months ended March 31, 2025.

 Response : The Company acknowledges
the Staff's comment and has revised pages 80 and 81 of the Registration Statement to address the Staff's comment.

 Underwriting,
page 92

 2.

 We note that this offering relates to
 1,250,000 shares of your common stock. We also note your disclosure here, that the underwriters are committed to purchase 2,000,000
 shares. Please revise for consistency or advise.

 Response : The Company acknowledges
the Staff's comment and has revised page 92 of the Registration Statement to address the Staff's comment.

 General

 3.

 We note that Exhibit 5.1 refers to
 underwriter warrants that are not present in the prospectus. Please revise your legal opinion to opine on the securities being
 offered or advise.

 Response : The Company acknowledges
the Staff's comment and has removed the previously filed Exhibit 5.1.

 * * * * * * *

 If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

 Sincerely,

 /s/ Michael J. Blankenship

 Michael J. Blankenship

 cc:
 Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 17, 2025

Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614

 Re: Linkhome Holdings Inc.
 Post-Effective Amendment No.5 to Form S-1
 Filed June 26, 2025
 File No. 333-280379
Dear Zhen Qin:

 We have reviewed your post-effective amendment and have the following
comments.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Post-Effective Amendment No.5 on Form S-1 filed June 26, 2025
Certain Relationships and Related Party Transactions, page 80

1. Please update to provide the disclosure required by Item 404 of
Regulation S-K for
 the three months ended March 31, 2025.
Underwriting, page 92

2. We note that this offering relates to 1,250,000 shares of your common
stock. We also
 note your disclosure here, that the underwriters are committed to
purchase 2,000,000
 shares. Please revise for consistency or advise.
General

3. We note that Exhibit 5.1 refers to underwriter warrants that are not
present in the
 prospectus. Please revise your legal opinion to opine on the securities
being offered or
 advise.
 July 17, 2025
Page 2

 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

 Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Pam Howell at
202-551-3357
with any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real Estate
& Construction
cc: Michael J. Blankenship
</TEXT>
</DOCUMENT>

CORRESP
 1
 filename1.htm

 May 13, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 Linkhome Holdings Inc.
Post-Effective Amendment No. 3 to the Registration Statement on Form S-1, as amended

 Filed on April 2, 2025

 File No. 333-280379

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the "Act"), R. F. Lafferty & Co., Inc., as the underwriter, hereby requests acceleration
of the effective date of the above-referenced post-effective amendment to the registration statement so that it will become effective
at effective at 4:00 p.m. Eastern Time, on May 14, 2025, or as soon thereafter as practicable.

 In connection with this acceleration request and pursuant to Rule 460
under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated
to be invited to participate in the distribution of the securities, as many copies, as well as "e-red" copies of the preliminary
prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 The undersigned advises that it has complied and will continue to comply
with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 Very truly yours,

 R. F. Lafferty & Co., Inc.

 By:
 /s/ Robert Hackel

 Name:
 R obert Hackel

 Title:
 Chief Operating Officer

CORRESP
 1
 filename1.htm

 Linkhome Holdings Inc.
 2 Executive Circle, Suite 100

 Irvine, CA 92614

 May 13, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Pearlyne Paulemon and Brigitte Lippmann

 RE:
 Linkhome Holdings Inc.
Post-Effective Amendment No. 3 to the Registration Statement on Form S-1, as amended

 Filed on April 2, 2025

 File No. 333-280379

 Dear Ms. Paulemon and Ms. Lippmann,

 Pursuant to Rule 461 of the rules and regulations promulgated under
the Securities Act of 1933, as amended, Linkhome Holdings Inc. respectfully requests that the effective date of the above-referenced post-effective
amendment to the Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on May
14, 2025, or as soon thereafter as practicable.

 Please call Michael Blankenship of Winston & Strawn LLP at (713)
651-2678 to provide notice of the effectiveness of the post effective-amendment to the Registration Statement.

 Very truly yours,

 Linkhome Holdings Inc.

 By:
 /S/ Zhen "Bill" Qin

 Name:
 Zhen "Bill" Qin

 Tite:
 Chief Executive Officer

 cc:
 Michael Blankenship, Winston & Strawn LLP

CORRESP
 1
 filename1.htm

 April 2, 2025

 BY EDGAR

 United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction

 100 F Street, NE
Washington, DC 20549

 Re:
 Linkhome Holdings Inc.

 Post-Effective Amendment No. 2 to Registration Statement on Form
 S-1
 Filed March 25, 2025
 File No. 333-280379

 Ladies and Gentlemen:

 On behalf of our client, Linkhome
Holdings Inc. (the “ Company ”), we are writing to submit the Company’s response to the comments of the staff (the
“ Staff ”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “ Commission ”)
set forth in its letter, dated March 27, 2025, relating to the Company’s Post-Effective Amendment No. 2 to Registration Statement
on Form S-1 filed via EDGAR on March 25, 2025.

 The Company is concurrently
filing via EDGAR the Post-Effective Amendment No. 3 to Registration Statement on Form S-1 (the “ Registration Statement ”),
which reflects the Company’s response to the comments received by the Staff and certain updated information.

 We have set forth below the
comments in the Staff’s letter, in bold, and the Company’s responses thereto.

 Post-Effective Amendment No. 2 to Registration Statement on Form
S-1

 Linkhome Holdings Inc. and Subsidiary Notes to Consolidated Financial
Statements
Note 2 - Summary of Significant Accounting Policies
New Accounting Pronouncements, page F-15

 1.
 Regarding your adoption of ASU 2023-07 and operation as a single reportable segment, please tell us how you considered the revised disclosure requirements of ASC 280-10-50, also applying to public entities having a single reportable segment. We refer you to ASC 280-10-50-20 as revised.

 Response : The Company acknowledges
the Staff’s comment and has revised pages F-13 and F-14 of the Registration Statement to address the Staff’s comment.

 * * * * * * *

 If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

 Sincerely,

 /s/ Michael J. Blankenship

 Michael J. Blankenship

 cc:
 Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 27, 2025

Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614

 Re: Linkhome Holdings Inc.
 Post-Effective Amendment No. 2 to Registration Statement on Form
S-1
 Filed March 25, 2025
 File No. 333-280379
Dear Zhen Qin:

 We have reviewed your post-effective amendment and have the following
comment.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe the comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Post-Effective Amendment No. 2 to Registration Statement on Form S-1
Linkhome Holdings Inc. and Subsidiary Notes to Consolidated Financial
Statements
Note 2 - Summary of Significant Accounting Policies
New Accounting Pronouncements, page F-15

1. Regarding your adoption of ASU 2023-07 and operation as a single
reportable
 segment, please tell us how you considered the revised disclosure
requirements of
 ASC 280-10-50, also applying to public entities having a single
reportable segment.
 We refer you to ASC 280-10-50-20 as revised.
 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.
 March 27, 2025
Page 2

 Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann
at 202-
551-3713 with any other questions.

 Sincerely,

 Division of Corporation
Finance
 Office of Real Estate &
Construction
cc: Michael J. Blankenship
</TEXT>
</DOCUMENT>

CORRESP
 1
 filename1.htm

 March 24, 2025

 BY EDGAR

 United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction

 100 F Street, NE
Washington, DC 20549

 Re:
 Linkhome Holdings Inc.

 Post-Effective Amendment to Registration Statement on Form S-1
 Filed January 13, 2025
 File No. 333-280379

 Ladies and Gentlemen:

 On behalf of our client, Linkhome
Holdings Inc. (the " Company "), we are writing to submit the Company's response to the comments of the staff (the
" Staff ") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the " Commission ")
set forth in its letter, dated February 4, 2025, relating to the Company's Post-Effective Amendment to Registration Statement on
Form S-1 filed via EDGAR on January 13, 2025.

 The Company is concurrently
filing via EDGAR the Post-Effective Amendment No. 2 to Registration Statement on Form S-1 (the " Registration Statement "),
which reflects the Company's response to the comments received by the Staff and certain updated information.

 We have set forth below the
comments in the Staff's letter, in bold, and the Company's responses thereto.

 Post-Effective Amendment No. 1 to Registration Statement on Form
S-1

 Executive and Director Compensation, page
76

 1.
 Please update your compensation disclosure for the fiscal year ended 2024. For guidance, see Question 117.05 of our Compliance and Disclosure Interpretations (Regulation S-K).

 Response : The Company acknowledges
the Staff's comment and has revised pages 73 and 74 of the Registration Statement to address the Staff's comment.

 Exhibits

 2.
 Please update
 Exhibit 5.1 to refer to R.F. Lafferty & Co., Inc. as the underwriter instead of EF Hutton
 LLC. Also revise the opinion in paragraphs 1 and 2 to reflect that the shares will be validly
 issued, fully paid and nonassessable. Finally, revise the penultimate paragraph to include
 the laws of the State of Nevada, as the corporation is a Nevada corporation.

 Response : The Company acknowledges
the Staff's comment and has revised Exhibit 5.1 and added Exhibit 5.2 to address the Staff's comment.

 * * * * * * *

 If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

 Sincerely,

 /s/ Michael J. Blankenship

 Michael J. Blankenship

 cc:
 Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

February 4, 2025
Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614
Re:Linkhome Holdings Inc.
Post-Effective Amendment to Registration Statement on Form S-1
Filed January 13, 2025
File No. 333-280379
Dear Zhen Qin:
            We have reviewed your post-effective amendment and have the following comments.
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Post-Effective Amendment No. 1 to Registration Statement on Form S-1
Executive and Director Compensation, page 76
1.Please update your compensation disclosure for the fiscal year ended 2024. For
guidance, see Question 117.05 of our Compliance and Disclosure Interpretations
(Regulation S-K).
Exhibits
2.Please update Exhibit 5.1 to refer to R.F. Lafferty & Co., Inc. as the underwriter
instead of EF Hutton LLC. Also revise the opinion in paragraphs 1 and 2 to reflect
that the shares will be validly issued, fully paid and nonassessable. Finally, revise the
penultimate paragraph to include the laws of the State of Nevada, as the corporation is
a Nevada corporation.

February 4, 2025
Page 2
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
            Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-
551-3713 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Michael J. Blankenship

CORRESP
1
filename1.htm

Linkhome Holdings Inc.

2 Executive Circle, Suite 100

Irvine, CA 92614

November 7, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pearlyne Paulemon and Brigitte Lippmann

RE: Linkhome Holdings Inc.

Registration Statement on Form S-1, as amended

Filed on October 17, 2024

File No. 333-280379

Dear Ms. Paulemon and Ms. Lippmann,

Pursuant to Rule 461 of the rules and regulations promulgated under
the Securities Act of 1933, as amended, Linkhome Holdings Inc. respectfully requests that the effective date of the above-referenced Registration
Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on November 12, 2024, or as soon thereafter
as practicable.

Please call Michael Blankenship of Winston & Strawn LLP at (713)
651-2678 to provide notice of the effectiveness of the Registration Statement.

[Signature Page Follows]

    Very truly yours,

    Linkhome Holdings Inc.

    By:
    /s/ Zhen “Bill” Qin

    Name:
    Zhen “Bill” Qin

    Tite:
    Chief Executive Officer

    cc:
    Michael Blankenship, Winston & Strawn LLP

CORRESP
1
filename1.htm

DAWSON JAMES SECURITIES INC.

101 North Federal Highway

Suite 600

Boca Raton, Fl 33432

November 7, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

RE: Linkhome Holdings Inc.

Registration Statement on Form S-1, as amended

Filed on October 17, 2024

File No. 333-280379

Ladies and Gentlemen:

Pursuant to Rule 461 of
the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for itself and
the other underwriters, hereby join in the request of Linkhome Holdings Inc. that the effective date of the above-referenced registration
statement be accelerated so as to permit it to become effective at 4 p.m., Eastern Time, on November 12, 2024 or as soon thereafter as
practicable.

Pursuant to 460 under the
Act, we wish to advise you that the underwriters will distribute as many copies of the preliminary prospectus dated October 17, 2024 to
underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of such preliminary prospectus.

The undersigned advises
that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

    Very truly yours,

    DAWSON JAMES SECURITIES INC.

    By:
    /s/ Robert D. Keyser, Jr.

    Name:
    Robert D. Keyser, Jr.

    Title:
    Chief Executive Officer

CORRESP
1
filename1.htm

October 17, 2024

BY EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, DC 20549

    Re:
    Linkhome Holdings Inc.

    Amendment No. 3 to Registration Statement on Form S-1

    Filed October 1, 2024

    File No. 333-280379

Ladies and Gentlemen:

On behalf of our client, Linkhome
Holdings Inc. (the “Company”), we are writing to submit the Company’s response to the comments of the staff (the
“Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”)
set forth in its letter, dated October 16, 2024, relating to the Company’s Amendment No. 3 to Registration Statement on Form S-1
filed via EDGAR on October 1, 2024.

The Company is concurrently
filing via EDGAR the Amendment No. 4 to Registration Statement on Form S-1 (the “Registration Statement”), which reflects
the Company’s response to the comments received by the Staff and certain updated information.

We have set forth below the
comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Form S-1/A3 filed October 1, 2024

Item 16. Exhibits and Financial
Statement Schedules, page II-3

    1.
    We note your disclosure on page F-19 that the company entered into a stock subscription agreement with one of the existing shareholders. Please describe these transactions, as required by Item 404(d)(1) of Regulation S-K or advise. Also file these agreements as exhibits. See Item 601(b)(10) of Regulation S-K.

Response: The Company acknowledges
the Staff’s comment and has revised page F-19 of the Registration Statement to address the Staff’s comment. A form of the
stock subscription agreement has previously been filed as Exhibit 10.6.

General

    2.
    Please file your final signed legal opinion as Exhibit 5.1.

Response: The Company acknowledges
the Staff’s comment and has filed the final signed legal opinion as Exhibit 5.1.

* * * * * * *

If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

    Sincerely,

    /s/ Michael J. Blankenship

    Michael J. Blankenship

    cc:
    Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

October 16, 2024
Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614
Re:Linkhome Holdings Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed October 1, 2024
File No. 333-280379
Dear Zhen Qin:
            We have reviewed your amended registration statement and have the following
comments.
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Amendment No.3 to Registration Statement on Form S-1
Item 16. Exhibits and Financial Statement Schedules, page II-3
1.We note your disclosure on page F-19 that the company entered into a
stock subscription agreement with one of the existing shareholders. Please describe
these transactions, as required by Item 404(d)(1) of Regulation S-K or advise. Also
file these agreements as exhibits. See Item 601(b)(10) of Regulation S-K.
General
2.Please file your final signed legal opinion as Exhibit 5.1.

October 16, 2024
Page 2
            Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-
551-3713 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Michael J. Blankenship

CORRESP
1
filename1.htm

July 19, 2024

BY EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, DC 20549

    Re:
    Linkhome Holdings Inc.

    Amendment No. 1 to Registration Statement on Form S-1

    Filed July 10, 2024

    File No. 333-280379

Ladies and Gentlemen:

On behalf of our client, Linkhome
Holdings Inc. (the “Company”), we are writing to submit the Company’s response to the comments of the staff (the
“Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”)
set forth in its letter, dated July 19, 2024, relating to the Company’s Amendment No. 1 to Registration Statement on Form S-1 filed
via EDGAR on July 10, 2024.

The Company is concurrently
filing via EDGAR the Amendment No. 2 to Registration Statement on Form S-1 (the “Registration Statement”), which reflects
the Company’s response to the comments received by the Staff and certain updated information.

We have set forth below the
comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Form S-1/A filed July 10, 2024

Principal Stockholders, page 80

    1.
    We note your response to prior comment 1. Please include all three executive officers and your three director nominees in the table. See Item 403(b) of Regulation S-K. Also revise the footnotes to the table for consistency.

Response: The Company acknowledges
the Staff’s comment and has revised page 80 of the Registration Statement to address the Staff’s comment.

* * * * * * *

If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

    Sincerely,

    /s/ Michael J. Blankenship

    Michael J. Blankenship

    cc:
    Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

July 19, 2024
Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614
Re:Linkhome Holdings Inc.
Amendment No.1 to Registration Statement on Form S-1
Filed July 10, 2024
File No. 333-280379
Dear Zhen Qin:
            We have reviewed your amended registration statement and have the following comment.
            Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe the comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our July 3, 2024 letter.
Form S-1/A filed July 10, 2024
Principal Stockholders, page 80
1.We note your response to prior comment 1. Please include all three executive officers and
your three director nominees in the table. See Item 403(b) of Regulation S-K. Also revise
the footnotes to the table for consistency.

July 19, 2024
Page 2
            Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-551-3713 with any
other questions.

Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Michael J. Blankenship

CORRESP
1
filename1.htm

July 10, 2024

BY EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, DC 20549

    Re:
    Linkhome Holdings Inc.

    Registration Statement on Form S-1

    Filed June 21, 2024

    File No. 333-280379

Ladies and Gentlemen:

On behalf of our client, Linkhome
Holdings Inc. (the “Company”), we are writing to submit the Company’s response to the comments of the staff (the
“Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”)
set forth in its letter, dated July 3, 2024, relating to the Company’s Registration Statement on Form S-1 filed via EDGAR on June
21, 2024.

The Company is concurrently
filing via EDGAR the Registration Statement on Form S-1 (the “Registration Statement”), which reflects the Company’s
response to the comments received by the Staff and certain updated information.

We have set forth below the
comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Form S-1 Submitted June 21, 2024

Principal Stockholders, page 80

    1.
    We note your response to prior comment 5. Unless your greater than 5% stockholder is an officer or director of the company, it is unclear why the address is the same as the company's address. Please revise or advise.

Response: The Company acknowledges
the Staff’s comment and has revised page 80 of the Registration Statement to address the Staff’s comment.

* * * * * * *

If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

    Sincerely,

    /s/ Michael J. Blankenship

    Michael J. Blankenship

    cc:
    Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

July 3, 2024
Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614
Re:Linkhome Holdings Inc.
Registration Statement on Form S-1
Filed June 21, 2024
File No. 333-280379
Dear Zhen Qin:
            We have reviewed your registration statement and have the following comment.
            Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe the comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Form S-1
Principal Stockholders, page 80
1.We note your response to prior comment 5. Unless your greater than 5% stockholder is an
officer or director of the company, it is unclear why the address is the same as the
company's address. Please revise or advise.
            We remind you that the company and its management are responsible for the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.

July 3, 2024
Page 2

            Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-551-3713 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Michael J. Blankenship

CORRESP
1
filename1.htm

June 21, 2024

BY EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, DC 20549

    Re:
    Linkhome Holdings Inc.

    Amendment No. 1 to Draft Registration Statement
on Form S-1

Submitted May 29, 2024

CIK No. 0002017758

Ladies and Gentlemen:

On behalf of our client, Linkhome
Holdings Inc. (the “Company”), we are writing to submit the Company’s response to the comments of the staff (the
“Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”)
set forth in its letter, dated June 11, 2024, relating to the Company’s Amendment No. 1 to Draft Registration Statement on Form
S-1 filed via EDGAR on May 29, 2024.

The Company is
concurrently filing via EDGAR the Registration Statement on Form S-1 (the “Registration Statement”), which
reflects the Company’s response to the comments received by the Staff and certain updated information.

We have set forth below the
comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted
May 29, 2024

Prospectus Summary, page 1

    1.
    We note your response to prior comment 1. However, you still have not disclosed the source for your claim that you are "one of the fastest-growing artificial intelligence real estate platforms in the United States." Identify the two competing real estate platforms which are developing their own AI tools. Balance your discussion of revenue growth with your net income growth. Also update your market data, such as the 2020 NAR data, throughout the filing to the latest available date.

Response: The Company acknowledges the Staff’s comment and has supplemented
the Prospectus Summary disclosures and pages 1, 2 and 62 of the Registration Statement to address the Staff’s Comment.

    2.
    We note your response to prior comment 2. Please clarify that the transaction with the Cash Offer tool was with a related party, a beneficial owner of 12.5% of your voting securities.

Response: The Company acknowledges the Staff’s comment and has supplemented
the Prospectus Summary disclosures and page 1 of the Registration Statement to address the Staff’s Comment.

Management’s Discussion and Analysis of Financial Condition
and Results of Operations Selected Income Statement Items Total Revenues, page 46

    3.
    We note your response to our prior comment 4 and revised disclosure here explaining the decline in real estate agency commission revenues from fiscal 2022 to fiscal 2023 as a function of the lower real estate transaction dollar volume of $15,438,435 in 2023 as compared to $28,243,875 in 2022. However, these amounts are disclosed in reverse order for each year on pages 1 and 62. Please revise.

Response: The Company acknowledges the Staff’s comment and has revised
pages 1 and 62 of the Registration Statement to address the Staff’s comment.

Certain Relationships and Related-Party
Transactions, page 79

    4.
    We note your response to prior comment 6. Please disclose the names of the related parties for each transaction. See Item 404(a)(1) of Regulation S-K.

Response: The Company acknowledges the Staff’s comment and has revised
pages 44 and 79 of the Registration Statement to address the Staff’s comment.

Principal Stockholders, page 80

    5.
    Please disclose the address of your greater than five percent beneficial owner. See Item 403(a) of Regulation S-K.

Response: The Company acknowledges the Staff’s comment and has revised
page 80 of the Registration Statement to address the Staff’s comment.

General

    6.
    Please file the consent of each director nominee as an exhibit to your registration statement. See Securities Act Rule 438.

Response The Company acknowledges
the Staff’s comment and has filed the consent of each director as Exhibit 99.1 – 99.5 to address the Staff’s Comment.

* * * * * * *

    2

If you have any questions,
please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

    Sincerely,

    /s/ Michael J. Blankenship

    Michael J. Blankenship

    cc:
    Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.

    3

United States securities and exchange commission logo
June 11, 2024
Zhen Qin
Chief Executive Officer
Linkhome Holdings Inc.
2 Executive Circle, Suite 100
Irvine, CA 92614
Re:Linkhome Holdings Inc.
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted May 29, 2024
CIK No. 0002017758
Dear Zhen Qin:
            We have reviewed your amended draft registration statement and have the following
comments.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
May 7, 2024 letter.
Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted May 29, 2024
Prospectus Summary, page 1
1.We note your response to prior comment 1. However, you still have not disclosed the
source for your claim that you are "one of the fastest-growing artificial intelligence real
estate platforms in the United States." Identify the two competing real estate platforms
which are developing their own AI tools. Balance your discussion of revenue growth with
your net income growth. Also update your market data, such as the 2020 NAR data,
throughout the filing to the latest available date.
2.We note your response to prior comment 2. Please clarify that the transaction with the
Cash Offer tool was with a related party, a beneficial owner of 12.5% of your voting
securities.

 FirstName LastNameZhen  Qin
 Comapany NameLinkhome Holdings Inc.
 June 11, 2024 Page 2
 FirstName LastName
Zhen  Qin
Linkhome Holdings Inc.
June 11, 2024
Page 2
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Selected Income Statement Items
Total Revenues, page 46
3.We note your response to our prior comment 4 and revised disclosure here explaining the
decline in real estate agency commission revenues from fiscal 2022 to fiscal 2023 as a
function of the lower real estate transaction dollar volume of $15,438,435 in 2023 as
compared to $28,243,875 in 2022.  However, these amounts are disclosed in reverse order
for each year on pages 1 and 62.  Please revise.
Certain Relationships and Related-Party Transactions, page 79
4.We note your response to prior comment 6. Please disclose the names of the related
parties for each transaction. See Item 404(a)(1) of Regulation S-K.
Principal Stockholders, page 80
5.Please disclose the address of your greater than five percent beneficial owner. See Item
403(a) of Regulation S-K.
General
6.Please file the consent of each director nominee as an exhibit to your registration
statement. See Securities Act Rule 438.
            Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-551-3713 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Michael J. Blankenship